TB Privott, Inc, manufactures and sells two products: Product 29 and Product No. The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Estimated Expected Activity Activity Overhead Activity Cost Pools Measures Product 29 Product NO Total Labor-related DLHS $324,018 6,400 3,000 9,400 Product testing tests 45,747 400 500 900 Order size MHS 471, 108 4,000 4,300 8,300 $840,873 Cost The activity rate for the Labor-Related activity cost pool under activity based costing is closest to Muncie Choice $9149 per DH 15 SIV 14A) : Multiple Choice ces $91.49 per DLH $934.30 per DLH $114.37 per DLH $34.47 per DLH